Notification on granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

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.... of the Odisha Goods and Services Tax Act 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby specify the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act: Provided that the aggregate value of such supplies to be computed ....

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....dinary, Part Il Section 3 Sub-section (i) Vide number GSR 1156 (E), dated the 14th September, 2017 Explanation - For the purposes of this notification the expression "handcraft goods" means the products mentioned In column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table. when made by the craftsmen pre....

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....y 58 14. Theatre costumes 61, 62, 63 15. Coir products (including mats, mattresses) 5705, 9404 16. Leather footwear 6403, 6405 17. Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6802 18. Stones inlay work 68 19. Pottery and clay products, including terracotta 6901, 6909, 6911, 6912, 6913, 6914 20. Metal table and ....